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Private Pensions: Pension Tax Incentives Update

Date Published: 
Thursday, March 20, 2014
Government Accountability Office (March 2014)

We issued reports in 2001 and 2011 that, among other things, examined the trends in plan formation and the characteristics of participants affected by the statutory limits for contributions to defined contribution (DC) plans.

This report provides an update with respect to the following:

(1) the number of new pension plans that have been formed since 2009; and

(2) the income characteristics of plan participants affected by the statutory limits, and how they have changed over time.